{"id":1633,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1633"},"modified":"2026-01-20T16:41:55","modified_gmt":"2026-01-20T16:41:55","slug":"borctan-kurtulurken-vergi-yuku-altinda-kalmayin-bankaya-tasinmaz-devrinde-kar-zarar-sarmali","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/borctan-kurtulurken-vergi-yuku-altinda-kalmayin-bankaya-tasinmaz-devrinde-kar-zarar-sarmali\/","title":{"rendered":"Bor\u00e7tan Kurtulurken Vergi Y\u00fck\u00fc Alt\u0131nda Kalmay\u0131n! Bankaya Ta\u015f\u0131nmaz Devrinde ‘K\u00e2r-Zarar’ Sarmal\u0131"},"content":{"rendered":"\n
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Bankaya Bor\u00e7 Kar\u015f\u0131l\u0131\u011f\u0131 Gayrimenkul Devreden \u015eirketler \u0130\u00e7in Kritik 3 Soru: Enflasyon, \u0130stisna ve KKEG

\u0130\u015fte,\u00a0Bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 ta\u015f\u0131nmaz devreden \u015firketlerin bilmesi gereken 3 kritik nokta:

1. “K\u00e2r \u0130stisna, Zarar KKEG” Tuza\u011f\u0131na Dikkat!

En \u00e7ok dikkat \u00e7eken husus \u015fu: \u015eirket aktifindeki iki ta\u015f\u0131nmaz\u0131 tek bir anla\u015fmayla bankaya devretti\u011finde;

K\u00e2rl\u0131 sat\u0131\u015fta:\u00a0KVK 5\/1-f bendi uyar\u0131nca bor\u00e7 tasfiyesinde kullan\u0131lan k\u0131sma isabet eden kazan\u00e7 vergiden istisna ediliyor.

Zararl\u0131 sat\u0131\u015fta:\u00a0\u0130stisna kapsam\u0131ndaki bir i\u015flemden do\u011fan zarar, Kurumlar Vergisi Kanunu’nun 5\/3. maddesi gere\u011fi gider kabul edilmiyor (KKEG).

Sonu\u00e7:\u00a0Birinden k\u00e2r, di\u011ferinden zarar ettiyseniz; k\u00e2r\u0131 istisna edip zarar\u0131 d\u00fc\u015femiyorsunuz. Bu da fiilen daha fazla vergi matrah\u0131 anlam\u0131na gelebilir.

2. “Sat-Kirala-Geri Al” (Sale & Leaseback) Fonu ve Enflasyon D\u00fczeltmesi

Daha \u00f6nce 5\/1-j kapsam\u0131nda sat-kirala-geri al i\u015flemine konu edilmi\u015f bir ta\u015f\u0131nmaz\u0131n, daha sonra bankaya bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 devredilmesi durumunda;
Pasifteki\u00a0“\u00d6zel Fon”\u00a0hesab\u0131 ve bu fona ait\u00a0enflasyon farklar\u0131, ta\u015f\u0131nmaz\u0131n devri s\u0131ras\u0131nda maliyete ekleniyor.

Kritik bilgi:\u00a0Bu fonun devir nedeniyle kapat\u0131lmas\u0131 “i\u015fletmeden \u00e7eki\u015f” say\u0131lm\u0131yor ve d\u00f6nem kazanc\u0131ndan ba\u011f\u0131ms\u0131z olarak tek ba\u015f\u0131na vergilendirilmiyor. Ancak sat\u0131\u015f k\u00e2r\u0131\/zarar\u0131 hesab\u0131nda maliyet unsuru olarak dikkate al\u0131n\u0131yor.

3. Enflasyon Farklar\u0131 \u0130\u015fletmeden \u00c7ekilmi\u015f Say\u0131l\u0131r m\u0131?

\u00d6zelge net bir \u015fekilde ifade ediyor: Ta\u015f\u0131nmaz\u0131n bankaya devri nedeniyle pasifteki fon hesaplar\u0131n\u0131n veya enflasyon farklar\u0131n\u0131n bilan\u00e7o d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131, mezkur kanun h\u00fck\u00fcmleri kapsam\u0131nda\u00a0i\u015fletmeden \u00e7eki\u015f olarak de\u011ferlendirilmiyor.\u00a0Bu, yap\u0131land\u0131rma s\u00fcrecindeki \u015firketler i\u00e7in \u00f6nemli bir finansal nefes alan\u0131 sa\u011fl\u0131yor.

\u00d6zetle:\u00a0Bor\u00e7 yap\u0131land\u0131rmas\u0131 kapsam\u0131nda ta\u015f\u0131nmaz devri yaparken sadece borcun kapanmas\u0131na odaklanmak yetmiyor. Ta\u015f\u0131nmaz\u0131n ge\u00e7mi\u015findeki “istisna” hikayesini (5\/1-j gibi) ve g\u00fcncel “enflasyon d\u00fczeltmesi” farklar\u0131n\u0131 do\u011fru y\u00f6netmek, beklenmedik vergi maliyetlerini \u00f6nlemek ad\u0131na hayati \u00f6nem ta\u015f\u0131yor.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-muhasebe-enflasyondaeszeltmesi-activity-7408751911199338497-2hKI?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

Bankaya Bor\u00e7 Kar\u015f\u0131l\u0131\u011f\u0131 Gayrimenkul Devreden \u015eirketler \u0130\u00e7in Kritik 3 Soru: Enflasyon, \u0130stisna ve KKEG \u0130\u015fte,\u00a0Bor\u00e7 kar\u015f\u0131l\u0131\u011f\u0131 ta\u015f\u0131nmaz devreden \u015firketlerin bilmesi gereken 3 kritik nokta: 1. “K\u00e2r \u0130stisna, Zarar KKEG” Tuza\u011f\u0131na Dikkat! En \u00e7ok dikkat \u00e7eken husus \u015fu: \u015eirket aktifindeki iki ta\u015f\u0131nmaz\u0131 tek bir anla\u015fmayla bankaya devretti\u011finde; K\u00e2rl\u0131 sat\u0131\u015fta:\u00a0KVK 5\/1-f bendi uyar\u0131nca bor\u00e7 tasfiyesinde kullan\u0131lan k\u0131sma […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1633","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1633"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1633\/revisions"}],"predecessor-version":[{"id":1635,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1633\/revisions\/1635"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}